Figure 2 Legal trajectory of Tax Law

The substantial obligation to contribute to public expenditure is mandated by the Political Constitution of the United Mexican States; the formal obligation is inherent in this obligation. The economic activities carried out by individuals and companies are consolidated within the framework of commercial laws. Taxpayers are required by any legal regulation to apply the Mexican Financial Reporting Standards (MFRS), the U.S. accounting principles United States Generally Accepted Accounting Principles (USGAAP) o the International Financial Reporting Standards (IFRS), and in general, any other accounting framework that applies. This is the foundation of the legal trajectory to transition to tax law, and apply the laws for self-determination of Income Tax, Value Added Tax, Especial Taxes, Import and Export Taxes, the Customs Law, its regulations and the rules of Miscellaneous Tax Resolution.